The available options for trust modification or termination may depend upon: the applicable governing law; the type of trust (i.e., revocable, irrevocable, charitable, noncharitable); who consents ...
In the Estate of Anenberg, the U.S. Tax Court determined whether the termination of a qualified terminable interest property (QTIP) marital trust for the benefit of a surviving spouse, and the ...
Three recent rulings by the IRS allow charities and donors or their heirs to terminate charitable trusts before they would normally have ended. The rulings have surprised some planned-giving experts ...
Through the years, the US Tax Court has provided significant clarification on the gift tax consequences of terminating qualified terminable interest property (QTIP) trusts. Two new cases in 2024, ...
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